Civic Intelligence

Honolulu Scottish Rite Properties

990 • Fiscal year 2023 • EIN 99-0176294

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 30, 2024

1611 Kewalo StreetHonolulu, HI 96822

(808) 533-2326

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-227%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

60th percentile

$53,904

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 64.0% of source-year revenue.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2023

Asset Growth

12th percentile

-6.9%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

98%

Faster revenue growth than 87% of similar nonprofits.

2023 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,308,201

Down $96,987 (-6.9%) from 2022

Net Assets

Down

$1,308,201

Down $96,987 (-6.9%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$84,264

Up $41,696 (+98%) from 2022

Expenses

Down

$275,609

Down $36,525 (-12%) from 2022

Net Income

Up

-$191,345

Up $78,221 (+29%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $2,799,275Liabilities 2011: $0Net Assets 2011: $2,799,2752011Assets 2012: $2,627,882Liabilities 2012: $0Net Assets 2012: $2,627,8822012Assets 2013: $2,598,890Liabilities 2013: $1,856Net Assets 2013: $2,597,0332013Assets 2014: $2,479,558Liabilities 2014: $0Net Assets 2014: $2,479,5582014Assets 2015: $2,402,841Liabilities 2015: $564Net Assets 2015: $2,402,2762015Assets 2016: $2,180,700Liabilities 2016: $1,129Net Assets 2016: $2,179,5712016Assets 2017: $2,073,746Liabilities 2017: $0Net Assets 2017: $2,073,7462017Assets 2018: $2,003,046Liabilities 2018: $373Net Assets 2018: $2,002,6722018Assets 2019: $2,045,140Liabilities 2019: $0Net Assets 2019: $2,045,1402019Assets 2020: $2,000,811Liabilities 2020: $0Net Assets 2020: $2,000,8112020Assets 2021: $1,944,917Liabilities 2021: $0Net Assets 2021: $1,944,9172021Assets 2022: $1,405,188Liabilities 2022: $0Net Assets 2022: $1,405,1882022Assets 2023: $1,308,201Liabilities 2023: $0Net Assets 2023: $1,308,2012023Assets 2024: $1,217,807Liabilities 2024: $0Net Assets 2024: $1,217,8072024

Highlighted filing

2023

Assets$1,308,201
Liabilities$0
Net Assets$1,308,201

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2011: -$37,301Expenses 2011: $211,656Net Income 2011: -$248,9572011Revenue 2012: $61,475Expenses 2012: $232,868Net Income 2012: -$171,3932012Revenue 2013: $185,597Expenses 2013: $216,446Net Income 2013: -$30,8492013Revenue 2014: $108,814Expenses 2014: $226,289Net Income 2014: -$117,4752014Revenue 2015: $151,193Expenses 2015: $228,475Net Income 2015: -$77,2822015Revenue 2016: -$37,221Expenses 2016: $185,483Net Income 2016: -$222,7042016Revenue 2017: $116,545Expenses 2017: $222,369Net Income 2017: -$105,8242017Revenue 2018: $161,892Expenses 2018: $232,966Net Income 2018: -$71,0742018Revenue 2019: $281,092Expenses 2019: $238,625Net Income 2019: $42,4672019Revenue 2020: $85,533Expenses 2020: $288,262Net Income 2020: -$202,7292020Revenue 2021: $239,124Expenses 2021: $250,450Net Income 2021: -$11,3262021Revenue 2022: $42,568Expenses 2022: $312,134Net Income 2022: -$269,5662022Revenue 2023: $84,264Expenses 2023: $275,609Net Income 2023: -$191,3452023Revenue 2024: $117,260Expenses 2024: $250,691Net Income 2024: -$133,4312024

Highlighted filing

2023

Revenue$84,264
Expenses$275,609
Net Income-$191,345
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 30, 2024
Return Version
2023v5.0
Gross Receipts
$1,563,849
Mission and Program Overview

Mission

NONE

To hold property and provide access to net income from that property to the scottish rite bodies of honolulu.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,142,774$1,061,333▼ $81,441
Land, Buildings, and Equipment, Net$257,681$240,233▼ $17,448
Savings and Temporary Cash Investments$4,732$6,635▲ $1,903
Cash and Non-Interest-Bearing Accounts$1--
Total Assets$1,405,188$1,308,201▼ $96,987
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,405,188$1,308,201▼ $96,987
Total Net Assets Fund Balance$1,405,188$1,308,201▼ $96,987
Total Liabilities and Net Assets / Fund Balance$1,405,188$1,308,201▼ $96,987

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$171,312$824,327$995,639
Equipment$2,831$488,348$491,179
Land$63,874-$63,874
Other Land Buildings$2,216$34,428$36,644
Compensation and Service Providers

Employees

NameTitleOtherTotal
Lee GordonSecretary$53,904$53,904

Board Members and Trustees

NameTitle
Fred KumagaiChairman
Joseph Andrew ErnestVice Chairman
Michael YadaoTrustee
Garry GrahamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$33,829
Other Revenue
$50,435
Change in Net Assets
$-191,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,609
Grants and Similar Amounts Paid$132,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$132,000
Depreciation Depletion---$17,448
Insurance---$13,756
Fees for Services Accounting---$8,246
Fees for Service Investment Mgmnt Fees---$6,627
Other Expenses---$600
All Other Expenses---$30
Total Functional Expenses$0$0$0$275,609
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Honolulu Scottish Rite BodiesHonolulu, HI501 (c) (10)General Support$132,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The secretary, treasurer, and chairman review the form 990 in detail followed by the trustees prior to filing.

Form 990, Part VI, Section C, Line 18

The organization makes its form 990 available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Honolulu Scottish Rite Properties
EIN
99-0176294
Phone
8085332326
Address
1611 KEWALO STREET, HONOLULU, HI 96822

Signing Officer

Name
Lee Gordon
Title
Secretary
Phone
8085332326
Signed
2024-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Gordon
Formed
1977
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Verity Cpas
Address
700 BISHOP ST STE 1918, HONOLULU, HI 96813
Preparer
Dustin Verity
Phone
8085465026
Raw XML Appendix342 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01405188
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01308201
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt084264
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084264
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01405188
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01308201
IRS990/TotReportableCompRltdOrgAmt053904
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01611 KEWALO STREET
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096822
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTPS://WWW.HONOLULUSCOTTISHRITEBODIES.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE GORDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08085332326
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HONOLULU SCOTTISH RITE PROPERTIES
ReturnHeader/Filer/BusinessNameControlTxt0HONO
ReturnHeader/Filer/EIN0990176294
ReturnHeader/Filer/PhoneNum08085332326
ReturnHeader/Filer/USAddress/AddressLine1Txt01611 KEWALO STREET
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096822
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454462880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VERITY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 BISHOP ST STE 1918
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085465026
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DUSTIN VERITY
ReturnHeader/ReturnTs02024-04-30T21:21:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GORDON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.12$0.25$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.08$0.28$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.04$0.31$0.27
2021Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.24$0.25$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$0.09$0.29$0.20
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.28$0.24$0.04
2018Summary only. Only limited summary data is available for this year.$2.00$0.00$2.00$0.16$0.23$0.07
2017Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.12$0.22$0.11
2016Summary only. Only limited summary data is available for this year.$2.18$0.00$2.18$0.04$0.19$0.22
2015Summary only. Only limited summary data is available for this year.$2.40$0.00$2.40$0.15$0.23$0.08
2014Summary only. Only limited summary data is available for this year.$2.48$0.00$2.48$0.11$0.23$0.12
2013Summary only. Only limited summary data is available for this year.$2.60$0.00$2.60$0.19$0.22$0.03
2012Summary only. Only limited summary data is available for this year.$2.63$0.00$2.63$0.06$0.23$0.17
2011Summary only. Only limited summary data is available for this year.$2.80$0.00$2.80$0.04$0.21$0.25